The administrator of a barter exchange network must apply to the Canada Revenue Agency to have the network designated. Once designated, it relieves the members of the network from having to pay tax on barter units accepted in exchange for their supplies of goods or services.
A letter applying for designation is required, signed by the administrator (or an authorized individual), and containing the following information:
Administrators outside the province of Quebec, send your letter to:
Director, Public Service Bodies and Governments, Excise and GST/HST Rulings Directorate
Policy and Legislation Branch,
Canada Customs and Revenue Agency
14th Floor, Place de Ville, Tower A, 320 Queen Street
Ottawa Ontario K1A 0L5
Administrators in the province of Quebec send your letter to:
Directeur, Direction des lois sur les taxes, le recouvrement et l'administration
Ministère du revenu du Québec,
3800, rue de Marly
Sainte-Foy (Québec) G1X 4A5